German small and medium-sized enterprises pay up to 30% tax in the EU single market.

Omissions

• The 30% figure applies to the combined statutory tax rate on profits of corporations (Kapitalgesellschaften); rates vary by municipality because the trade tax multiplier differs, ranging from below 25% in some municipalities to roughly 30–33% in major cities, so 'up to 30%' is a slight simplification.
• The claim refers to the tax burden on retained corporate profits; it does not include the additional taxation of distributed dividends at shareholder level.
• Sole proprietors and partnerships in the Mittelstand are instead taxed under the progressive personal income tax, which can reach up to 45%.
• The comparison with US tech giants paying less than 1% in Europe is not verified here; only the German SME tax figure was assessed.

Sources

• PrimaryBundesministerium der Finanzen (German Federal Ministry of Finance)Die tarifliche Besteuerung der Gewinne von Kapitalgesellschaften in Deutschland betrug im Jahr 2024 rund 30 Prozent. (The statutory taxation of profits of corporations in Germany was around 30 percent in 2024.)
• PrimaryGermany Trade & Invest (GTAI, official agency of the Federal Republic of Germany)Many municipalities offer combined corporate tax rates below 25 percent. The German corporate tax average is around 30 percent.
• SecondaryTax FoundationCombined Statutory Corporate Income Tax Rates in European OECD and EU Countries, 2026: Germany (DE) 30.1%.
• SecondaryDIHK (German Chamber of Commerce and Industry)Aus Sicht der Wirtschaft sollte deshalb die Steuerbelastung auf Gewinne von zurzeit circa 30 Prozent auf ein international wettbewerbsfähiges Niveau von 25 Prozent gesenkt werden. (The tax burden on profits is currently around 30 percent.)
• SecondaryPwC Tax SummariesCorporation tax is levied at a uniform rate of 15% and is then subject to a surcharge of 5.5% (solidarity surcharge). This results in a total tax rate of 15.825%. [plus municipal trade tax, Gewerbesteuer]